1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土(tu)地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)清(qing)(qing)算(suan)(suan)(suan)方(fang)式(shi)包括據實清(qing)(qing)算(suan)(suan)(suan)（查賬征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)）和(he)(he)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)，核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)是(shi)據實清(qing)(qing)算(suan)(suan)(suan)方(fang)式(shi)的(de)(de)(de)一(yi)種補(bu)充，主(zhu)管(guan)稅(shui)(shui)務(wu)機(ji)關(guan)(guan)基(ji)于(yu)主(zhu)觀(guan)和(he)(he)客(ke)觀(guan)的(de)(de)(de)需(xu)要，可以(yi)對符合(he)一(yi)定(ding)條件的(de)(de)(de)項目開(kai)(kai)展核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)，主(zhu)觀(guan)需(xu)要指的(de)(de)(de)是(shi)納(na)(na)稅(shui)(shui)人不(bu)(bu)配合(he)、不(bu)(bu)提供資料、不(bu)(bu)按(an)照規(gui)定(ding)期(qi)限辦理清(qing)(qing)算(suan)(suan)(suan)手(shou)續，稅(shui)(shui)務(wu)機(ji)關(guan)(guan)將核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)方(fang)式(shi)作為一(yi)種制約手(shou)段(duan)；客(ke)觀(guan)需(xu)要指的(de)(de)(de)是(shi)時(shi)間久遠導致項目清(qing)(qing)算(suan)(suan)(suan)資料殘缺(que)不(bu)(bu)全(quan)，稅(shui)(shui)務(wu)機(ji)關(guan)(guan)將核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)方(fang)式(shi)作為清(qing)(qing)算(suan)(suan)(suan)的(de)(de)(de)必要手(shou)段(duan)。因此，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)是(shi)稅(shui)(shui)務(wu)機(ji)關(guan)(guan)的(de)(de)(de)依職權事項，但實際征(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)中，由于(yu)房地(di)(di)產項目開(kai)(kai)發周期(qi)長、人員變(bian)動大，清(qing)(qing)算(suan)(suan)(suan)資料歸集存在(zai)客(ke)觀(guan)難(nan)度，納(na)(na)稅(shui)(shui)人也可以(yi)主(zhu)動向稅(shui)(shui)務(wu)機(ji)關(guan)(guan)申請土(tu)地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)，筆者認(ren)為，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)更多的(de)(de)(de)是(shi)作為一(yi)種制約手(shou)段(duan)和(he)(he)補(bu)充方(fang)式(shi)，不(bu)(bu)宜被當做為一(yi)種可爭取的(de)(de)(de)優惠(hui)手(shou)段(duan)，稅(shui)(shui)務(wu)機(ji)關(guan)(guan)是(shi)否同意納(na)(na)稅(shui)(shui)人核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)的(de)(de)(de)訴求，應(ying)從(cong)納(na)(na)稅(shui)(shui)人客(ke)觀(guan)“不(bu)(bu)能”而非(fei)納(na)(na)稅(shui)(shui)人主(zhu)觀(guan)“籌劃”的(de)(de)(de)角度出發。

2.對納稅人(ren)未按(an)照規(gui)定(ding)期限內辦理清算手續或報送納稅資料的，是否須稅務處罰后才可(ke)以開展土地增值稅核定(ding)征(zheng)收(shou)？

對(dui)(dui)納稅(shui)(shui)(shui)(shui)(shui)人未(wei)按(an)照規定(ding)期限辦理清算(suan)手(shou)續或(huo)報送(song)納稅(shui)(shui)(shui)(shui)(shui)資料的(de)(de)，符合(he)土(tu)(tu)地增值(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)征(zheng)(zheng)收(shou)(shou)條件。同時根據(ju)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)征(zheng)(zheng)管(guan)(guan)法第(di)(di)六十二(er)條規定(ding)，對(dui)(dui)納稅(shui)(shui)(shui)(shui)(shui)人未(wei)按(an)照規定(ding)期限辦理納稅(shui)(shui)(shui)(shui)(shui)申報和報送(song)納稅(shui)(shui)(shui)(shui)(shui)資料的(de)(de)，由(you)稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)責令限期改正，可(ke)(ke)以(yi)(yi)(yi)處二(er)千(qian)(qian)元以(yi)(yi)(yi)下的(de)(de)罰(fa)款(kuan)(kuan)；情(qing)節嚴重(zhong)的(de)(de)，可(ke)(ke)以(yi)(yi)(yi)處二(er)千(qian)(qian)元以(yi)(yi)(yi)上(shang)一(yi)萬元以(yi)(yi)(yi)下的(de)(de)罰(fa)款(kuan)(kuan)。實(shi)際征(zheng)(zheng)管(guan)(guan)中，納稅(shui)(shui)(shui)(shui)(shui)人經稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)責令限期改正仍未(wei)改正的(de)(de)，稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)是(shi)否須對(dui)(dui)其予以(yi)(yi)(yi)罰(fa)款(kuan)(kuan)后(hou)才可(ke)(ke)以(yi)(yi)(yi)開展土(tu)(tu)地增值(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)征(zheng)(zheng)收(shou)(shou)？筆者認(ren)為，稅(shui)(shui)(shui)(shui)(shui)務(wu)罰(fa)款(kuan)(kuan)并非核定(ding)征(zheng)(zheng)收(shou)(shou)必要(yao)(yao)前置環節，稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)也(ye)可(ke)(ke)以(yi)(yi)(yi)直接(jie)開展土(tu)(tu)地增值(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)征(zheng)(zheng)收(shou)(shou)，理由(you)一(yi)是(shi)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)征(zheng)(zheng)管(guan)(guan)法第(di)(di)六十二(er)條對(dui)(dui)罰(fa)款(kuan)(kuan)的(de)(de)定(ding)位(wei)是(shi)“可(ke)(ke)以(yi)(yi)(yi)”而不是(shi)肯定(ding)的(de)(de)，二(er)是(shi)核定(ding)征(zheng)(zheng)收(shou)(shou)作為據(ju)實(shi)清算(suan)的(de)(de)補充方式，是(shi)稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)手(shou)段(duan)之一(yi)，在(zai)納稅(shui)(shui)(shui)(shui)(shui)人不配合(he)提供資料的(de)(de)時候可(ke)(ke)以(yi)(yi)(yi)直接(jie)采用，具體是(shi)否需要(yao)(yao)罰(fa)款(kuan)(kuan)是(shi)稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)裁量權，可(ke)(ke)以(yi)(yi)(yi)結合(he)征(zheng)(zheng)管(guan)(guan)需要(yao)(yao)擇機(ji)(ji)使用。

3.除采用單一核(he)定征收率外，土地增值稅(shui)核(he)定征收方法(fa)有無(wu)更(geng)好選擇(ze)？

根據國稅(shui)(shui)發[2010]53號(hao)第四條(tiao)規定(ding)(ding)(ding)(ding)，各(ge)省級(ji)稅(shui)(shui)務(wu)(wu)機(ji)關(guan)要結合本地(di)(di)實(shi)際，區(qu)分(fen)不同(tong)房(fang)地(di)(di)產類(lei)(lei)型(xing)制定(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)原則(ze)上不得(de)(de)低于百(bai)分(fen)之(zhi)5。部(bu)分(fen)省市稅(shui)(shui)務(wu)(wu)部(bu)門按照這一原則(ze)，區(qu)分(fen)房(fang)地(di)(di)產類(lei)(lei)型(xing)公(gong)布了所轄區(qu)域內(nei)的(de)(de)土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，公(gong)布單(dan)一核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)的(de)(de)方式(shi)雖然簡單(dan)易操作，但由(you)于不同(tong)房(fang)地(di)(di)產項(xiang)(xiang)目(mu)由(you)于土地(di)(di)來(lai)(lai)源(yuan)方式(shi)、建筑安裝檔次等各(ge)方面原因土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)稅(shui)(shui)負(fu)存在較大的(de)(de)差異，納稅(shui)(shui)人會比對稅(shui)(shui)務(wu)(wu)機(ji)關(guan)公(gong)布的(de)(de)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)和項(xiang)(xiang)目(mu)真(zhen)實(shi)稅(shui)(shui)負(fu)率(lv)(lv)(lv)，來(lai)(lai)選擇是否提(ti)供清算資料來(lai)(lai)爭(zheng)取核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)方式(shi)，使得(de)(de)土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)變相成為(wei)一種稅(shui)(shui)收(shou)(shou)(shou)(shou)優惠，同(tong)時單(dan)一核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)未考率(lv)(lv)(lv)項(xiang)(xiang)目(mu)特殊性，有(you)違公(gong)平(ping)原則(ze)。因此(ci)，筆者建議土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)應(ying)遵從按照項(xiang)(xiang)目(mu)增(zeng)值(zhi)(zhi)高低來(lai)(lai)確定(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)的(de)(de)原則(ze)，可(ke)以(yi)參照同(tong)類(lei)(lei)型(xing)項(xiang)(xiang)目(mu)的(de)(de)稅(shui)(shui)負(fu)來(lai)(lai)確定(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，或者參照基準(zhun)(zhun)地(di)(di)價、當地(di)(di)扣(kou)除項(xiang)(xiang)目(mu)金(jin)額標準(zhun)(zhun)來(lai)(lai)核(he)定(ding)(ding)(ding)(ding)扣(kou)除項(xiang)(xiang)目(mu)金(jin)額，測算土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，此(ci)種處理方式(shi)可(ke)以(yi)盡量還原項(xiang)(xiang)目(mu)的(de)(de)真(zhen)實(shi)增(zeng)值(zhi)(zhi)情況(kuang)，既符合土地(di)(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)征(zheng)(zheng)(zheng)稅(shui)(shui)原理，又能兼顧(gu)公(gong)平(ping)原則(ze)，防止核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)方式(shi)濫用(yong)。

4.核定征收率是(shi)否一定不(bu)得(de)低于(yu)百分之(zhi)5？

稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局2010年(nian)發布的(de)(de)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)發[2010]53號(hao)第四條(tiao)要求土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)原(yuan)則上(shang)不(bu)得(de)低(di)于(yu)(yu)(yu)(yu)百分之5，該規定(ding)(ding)與近幾年(nian)房地(di)(di)產(chan)市場發展的(de)(de)狀況基本(ben)吻合，但對(dui)于(yu)(yu)(yu)(yu)2010年(nian)前(qian)已(yi)建(jian)設銷售的(de)(de)房地(di)(di)產(chan)項(xiang)目(mu)(mu)，受制(zhi)(zhi)于(yu)(yu)(yu)(yu)房價(jia)低(di)、項(xiang)目(mu)(mu)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)低(di)的(de)(de)原(yuan)因，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)負率(lv)(lv)(lv)很難達到百分之5，如強制(zhi)(zhi)按照(zhao)百分之5的(de)(de)低(di)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)限制(zhi)(zhi)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)企產(chan)生巨大爭議，使得(de)歷(li)史項(xiang)目(mu)(mu)拖而不(bu)清，也不(bu)符合土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)對(dui)項(xiang)目(mu)(mu)真實增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)原(yuan)理(li)。筆(bi)者認為，由于(yu)(yu)(yu)(yu)土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)政策的(de)(de)特殊性，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)清算(suan)項(xiang)目(mu)(mu)往往需(xu)要往前(qian)追溯(su)10年(nian)、20年(nian)，應從實體(ti)從舊、程(cheng)序從新(xin)的(de)(de)原(yuan)則，參考國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)發[2006]187號(hao)文第七條(tiao)關(guan)于(yu)(yu)(yu)(yu)“不(bu)低(di)于(yu)(yu)(yu)(yu)預征(zheng)(zheng)(zheng)率(lv)(lv)(lv)的(de)(de)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)”的(de)(de)規定(ding)(ding)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機關(guan)在土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)低(di)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)的(de)(de)確定(ding)(ding)上(shang)應分段處(chu)理(li)，對(dui)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函[2010]53 號(hao)文發布后(hou)達到清算(suan)條(tiao)件的(de)(de)項(xiang)目(mu)(mu)，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)不(bu)得(de)低(di)于(yu)(yu)(yu)(yu)百分之5；對(dui)國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)發[2010]53號(hao)文發布前(qian)達到清算(suan)條(tiao)件的(de)(de)項(xiang)目(mu)(mu)，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)率(lv)(lv)(lv)不(bu)低(di)于(yu)(yu)(yu)(yu)當年(nian)當地(di)(di)的(de)(de)預征(zheng)(zheng)(zheng)率(lv)(lv)(lv)即可。

5.土地增值(zhi)稅核定征收流程、方式應(ying)注意哪些要(yao)點？

土(tu)地增值稅(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)容易造成(cheng)較(jiao)大的(de)(de)稅(shui)(shui)(shui)(shui)企爭(zheng)議(yi)，筆者認為(wei)應關(guan)注幾個要(yao)點(dian)：一是嚴(yan)格遵從核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)流程(cheng)，國稅(shui)(shui)(shui)(shui)發[2009]91號第(di)三十五條要(yao)求稅(shui)(shui)(shui)(shui)務機關(guan)須發出核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)事項通(tong)知(zhi)書，開展核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)核(he)(he)查、審(shen)核(he)(he)合議(yi)。二是準(zhun)確把(ba)握很(hen)低核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)率(lv)(lv)的(de)(de)限制，如稅(shui)(shui)(shui)(shui)務機關(guan)通(tong)過(guo)核(he)(he)定(ding)(ding)(ding)(ding)(ding)扣除項目金(jin)額來測算(suan)土(tu)地增值稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)負(fu)率(lv)(lv)的(de)(de)，應與很(hen)低核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)率(lv)(lv)（百(bai)分之5或預征率(lv)(lv)）比對(dui)，按照孰高原則確定(ding)(ding)(ding)(ding)(ding)的(de)(de)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)率(lv)(lv)。三是合理(li)界(jie)定(ding)(ding)(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)的(de)(de)功能(neng)定(ding)(ding)(ding)(ding)(ding)位，核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)沒有必(bi)要(yao)按照據實清算(suan)對(dui)憑證、證據鏈的(de)(de)嚴(yan)格審(shen)核(he)(he)要(yao)求，稅(shui)(shui)(shui)(shui)務機關(guan)可以綜合參照基準(zhun)地價(jia)、造價(jia)標準(zhun)、評估(gu)報告、賬載金(jin)額、資金(jin)記錄等，來測算(suan)土(tu)地成(cheng)本、建安成(cheng)本進而確定(ding)(ding)(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征收(shou)率(lv)(lv)。